Her main areas of practice include banking and financial institutions, commercial financing, mergers and acquisitions, corporate reorgs, governance and public financing. She also advises clients on aspects of doing business in Puerto Rico, including fund formation (private equity and Opportunity Zone funds). Ms. Acosta regularly advises national and local banks, broker-dealers, mortgage institutions and other financial institutions (including international banking entities) and institutional ...

He represents U.S. and foreign clients in complex commercial litigation, bankruptcy, workouts, foreclosure and asset repossession. A member of the firm's PROMESA Task Force, Mr. Arias has been actively counseling investment funds and creditors on Puerto Rico public debt restructuring. In the aftermath of Hurricane María, he has also been involved in disaster relief consulting and procurement of reconstruction projects, particularly in the energy and healthcare fields. He also has exten...

Mrs. Arrieta-Rivera's practice includes general civil and commercial litigation with emphasis on tax disputes and tax litigation, complex class actions, complex litigation, tort law, healthcare facility liability, and petroleum industry regulatory matters as well as collections cases. She represents clients before both state and federal court at trial and appellate levels and has worked on the defense of several high-risk cases in which she has assisted clients in obtaining favorable rulings ...

Mr. Bengoa has developed a general practice concentrating in Puerto Rico tax incentive issues for manufacturing entities, and the negotiation of tax incentives grants and infrastructure and location incentives agreements with the Puerto Rico Industrial Development Company. Mr. Bengoa also specializes in negotiating tax incentives for companies engaged in recycling and renewable energy projects. He also emphasizes in general corporate, real estate, employee benefits and health care law practic...

Mrs. Carballo Chairs McConnell Valdés' Tax Practice Group. She focuses her practice on complex corporate tax matters, including startup operations, inbound and outbound corporate reorganizations, acquisitions, financings, exit strategies, legislative affairs, tax incentives and exemptions, and competent authority proceedings between the Puerto Rico Treasury Department and the Internal Revenue Service. A substantial part of her practice is devoted to tax minimization strategies through ...

Mrs. Cartagena maintains a broad litigation and counseling practice representing corporate entities in a wide variety of business disputes. She has significant experience in complex litigation, including consumers’ class actions, insurance litigation, contractual disputes, tax deficiency proceedings and general tort litigation in both state and federal courts. She also has significant experience in administrative forums before multiple agencies and on bids and procurement consulting and...

Mr Casellas has over 25 years of experience in various corporate and financing matters, including project development and finance, commercial lending and structured finance, real estate and mergers and acquisitions. He has acted as counsel for various financial institutions in commercial lending and structured finance transactions. Some of his recent transactions include acting as counsel for Autopistas Metropolitanas de Puerto Rico, LLC in the financing of the PR-22 toll road concession, the...

Alejandro J. Cepeda-Díaz is a top attorney recognized by Best Lawyers in the practice area(s) of Appellate Practice. Alejandro J., who practices law in San Juan, Puerto Rico, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Alejandro J. is held by other top lawyers in the same geographic and legal practice area.